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V5450-16 ·27 December 2016 ·consulta-vinculante Medium impact
FISCAL

Professionals' remuneration may be treated as business income in IRPF under certain conditions

The DGT clarifies how services rendered by a professional partner to their own company are taxed. If the company provides professional services and the partner is registered under the self-employed or mutual regime, their remuneration is considered business income.

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2016-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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